Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Paul Michael Gilmour



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Benwell, R., & Gay, O. (2011). The separation of powers (Standard Note SN/PC/06053, Research Briefing). London, England: House of Commons Library.

Christians, A. (2017). Distinguishing tax avoidance and evasion: Why and how. Journal of Tax Administration, 3(2).

de Waal, M. M. (2000). The core elements of the trust: Aspects of the English, Scottish and South African trusts compared. South African Law Journal, 117(3), 548-571.

Gilmour, P. M. (2020). Lifting the veil on beneficial ownership: Challenges of implementing the UK’s registers of beneficial owners. Journal of Money Laundering Control, 23(4), 717-734.

Gilmour, P. M. (2022). Decentralized blockchain technology: Towards a trusted and transparent beneficial ownership regime. In D. Goldbarsht & L. de Koker (Eds.), Financial technology and the law: Combating financial crime (pp. 185-209). Cham, Switzerland: Springer Nature.

González-Barreda, P. A. H. (2020). Beneficial ownership in tax law and tax treaties. Oxford, England: Hart Publishing.

HM Revenue and Customs. (2017). Register your client’s trust. HM Revenue and Customs.

Hook, J. (2020, October 9). Do you own something legally or beneficially?

Jain, S., Prebble, J., & Bunting, K. (2013). Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties. eJournal of Tax Research, 11(3), 386-433.

Mee, J. (2014). Presumed resulting trusts, intention and declaration. The Cambridge Law Journal, 73(1), 86-112.

Niyetullayev, N. N., & Almond, P. (2014). Money laundering and the shadow economy in Kazakhstan. Journal of Money Laundering Control, 17(2), 128-140.

Smith, L. (1999). Constructive trusts and constructive trustees. The Cambridge Law Journal, 58(2), 294-302.

Thorpe, C. (2021). Implied trusts and beneficial ownership in modern UK tax law. London, England: Spiramus Press.

van der Does de Willebois, E., Halter, E. M., Harrison, R. A., Park, J. W., & Sharman, J. C. (2011). The puppet masters: How the corrupt use legal structures to hide stolen assets and what to do about it. Washington D. C.: The World Bank.

Waldron, J. (2013). Separation of powers in thought and practice. Boston College Law Review, 54(2), 433-468.


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